“Forasmuch as ye are manifestly declared to be the epistle of Christ ministered by us, written not with ink, but with the Spirit of the living God; not in tables of stone, but in fleshy tables of the heart.”
King James Version (KJV)
3:3 Manifestly declared to be the letter of Christ - Which he has formed and published to the world. Ministered by us - Whom he has used herein as his instruments, therefore ye are our letter also. Written not in tables of stone - Like the ten commandments. But in the tender, living tables of their hearts - God having taken away the hearts of stone and given them hearts of flesh.
2Co 3:3 [Ye are] openly declared to be the epistle of Christ. A beautiful conception. Christ is the author of the letter. Ministered by us. Paul was the penman. Written not with ink, but with the Spirit of the living God. The message was written on the fleshly tablets of the hearts of the brethren at Corinth. The means employed by Christ to convey the message was the Spirit which filled Paul. All men who could see the transformation effected in the lives of the Corinthians could read the epistle. Not on tables of stone. Instead of naming parchment, he mentions tables of stone, because he is about to compare the Old Covenant, of which its chief part, the Decalogue, was written on stone, with the New Covenant (Ex 24:12).